HSN Code 8513: Portable electric lamps (torches, flashlights)
HSN code 8513 classifies portable electric lamps (torches, flashlights) under India's GST system. GST rate: 18%.
GST Rate Breakdown
- GST Rate: 18%
- CGST + SGST (intra-state): 9% + 9%
- IGST (inter-state): 18%
Rate reflects the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Some items vary by price or type, so confirm the current rate on the official GST portal before invoicing.
18% is India's standard GST rate applying to the majority of goods and services
18% is India's standard GST rate applying to the majority of goods and services. Portable electric lamps (torches, flashlights) falls in this bucket. Full ITC available.
Sample Calculation for Portable electric lamps (torches, flashlights)
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Intra-state: ₹900 CGST + ₹900 SGST
- Inter-state: ₹1,800 IGST
- Total: ₹11,800
When to Use HSN Code 8513
Use HSN code 8513 on every tax invoice for portable electric lamps (torches, flashlights). Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.
FAQs about HSN 8513
What is HSN code 8513?
HSN code 8513 classifies portable electric lamps (torches, flashlights) under India's GST system. The applicable GST rate is 18%.
What is the GST rate for Portable electric lamps (torches, flashlights)?
Portable electric lamps (torches, flashlights) attracts 18% GST. For intra-state sales: 9% CGST + 9% SGST. For inter-state: 18% IGST.
Is Portable electric lamps (torches, flashlights) exempt from GST?
No. Portable electric lamps (torches, flashlights) attracts 18% GST on every taxable sale.